Study On Overall Budget Management Of A Semiconductor Manufacturing Enterprise

With the coming of the era of economic globalization, the success of the enterprisedepends largely on the effective implementation of its strategic planning andmanagement decision. Thus the overall budget management, as a systemicmanagement activity to realize the strategic planning and operation targets as theultimate goal, becomes the focus of enterprises concern and the focus of domestic andinternational experts and scholars to study. To implement the overall budgetmanagement is very important yet complicated. Effective implementation of overallbudget management can help the enterprise to fulfill its business target. Moreimportantly, it can also help the administrator to experience the benefits brought bythis scientific management, to realize that the overall budget management can notonly bring economic benefits but also help enterprises to adapt to the complex andchangeable market economy environment, to reduce business risk, and to ensure thesteady implementation of enterprise long-term strategic planning. Besides, theparticipation of all the staff into the overall budget management helps them take partin the management practice of the enterprise actively. It helps to improve the level ofenterprise management and the staff management quality as well. The overall budgetmanagement is a systemic project. Each management activity relates and interactswith each other. Any procedure was not well done will influence the realization ofbusiness target. Thus we need to constantly summarize and practice in the future inorder to fulfill effective and scientific overall budget management. At the beginningof this paper, it introduces the background and significance of the research on overallbudget management, describes the research methods and features, and introduces theresearch on overall budget management at home and abroad. Then it summarizes thebasic theories of the overall budget management, reveals the basic principle of theoverall budget management through dynamic and static analysis process. It alsoillustrates the features and functions of the overall budget management. Finally,through the research on content and the basic flow of implementation of overallbudget management of company A, as well as the analysis and research on the overallbudget management information systems, it points out the advantages andinsufficiencies during the process of implementation of overall budget management ofcompany A and puts forward the improvement proposal for the shortcomings, so asto benefit for the enterprise to enhance the overall budget management level.